This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions concerning the Sarbanes-Oxley Section 404 requirements. Some topics covered are: What does Section 404 require companies to do annually? How are the requirements under Section 404 and the requirements under Sections 302 and 906 of the Sarbanes-Oxley Act related? And, how does the Section 404 assessment enhance the Section 302 executive certification process?